Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
Section 108 summonsed witnesses and statements must be treated as examinable evidence; under the scheme equivalent to court proceedings a witness should be examined and the adjudicating authority must determine admissibility before admission, after which the opposing party is entitled to cross-examination noncompliance renders such statements inadmissible, and retracted statements are not usable. Electronic records including computer printouts and emails require procedural safeguards (such as panchnama and compliance with provisions governing electronic evidence) before being admitted; absence of such compliance meant the reassessment rejecting declared transaction value and consequent demands, confiscation and penalties could not be sustained, and the impugned order was set aside.
Section 108 summonsed witnesses and statements must be treated as examinable evidence; under the scheme equivalent to court proceedings a witness should be examined and the adjudicating authority must determine admissibility before admission, after which the opposing party is entitled to cross-examination noncompliance renders such statements inadmissible, and retracted statements are not usable. Electronic records including computer printouts and emails require procedural safeguards (such as panchnama and compliance with provisions governing electronic evidence) before being admitted; absence of such compliance meant the reassessment rejecting declared transaction value and consequent demands, confiscation and penalties could not be sustained, and the impugned order was set aside.
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